Analysis
HTS 5403.32.00 covers of viscose rayon, with a twist exceeding 120 turns/m (606) under heading 5403 (artificial filament yarn (other than sewing thread), not put up for retail sale…).
Goods that qualify under the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, the Israel FTA, and 9 others can enter duty-free instead of paying 10%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
Rates on the nearby lines range from 7.5% to 10%. The costliest confusion would be with 5403.49.90 (other: other (606)) at 7.5%, a difference of 2.5 points on the customs value.
The column 2 rate, for countries without normal trade relations, is 50%, 5.0 times the general rate.
The general duty rate is 10% of the customs value, which is in the middle of the rates in chapter 54 (57th percentile of 123 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,000 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 5403.10.30 | High tenacity yarn of viscose rayon: single yarn | 10% |
| 5403.10.60 | Multiple (folded) or cabled (606) | 9.1% |
| 5403.31.00 | Of viscose rayon, untwisted or with a twist not ex- ceeding 120 turns/m | 10% |
| 5403.33.00 | Of cellulose acetate | 8.8% |
| 5403.39.10 | Textured yarn (600) | 10% |
| 5403.39.90 | Other: other | 8% |
| 5403.41.00 | Of viscose rayon (606) | 9.1% |
| 5403.42.00 | Of cellulose acetate (606) | 8% |
| 5403.49.10 | Textured yarn (600) | 9.1% |
| 5403.49.90 | Other: other (606) | 7.5% |